Journal of Tax Reform

2015 - 2025

Current editor(s): Igor Mayburov

From Graduate School of Economics and Management, Ural Federal University
Contact information at EDIRC.
Bibliographic data for series maintained by Natalia Starodubets ().

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Volume 6, issue 3, 2020

Fiscal Effects of Labour Income Tax Changes in Russia pp. 210-224

Sergei G. Belev, Nikita S. Moguchev and Konstantin V. Vekerle

The Influence of Taxes on Inflows and Outflows of Foreign Direct Investment pp. 224-255

Igor Drapkin

Anti-Crisis Fiscal Measures in the European Union during the COVID-19 Pandemic and their Impact on GDP pp. 225-243

Vlada V. Karpova, Viktoriia F. Tyschenko, Viktoriia N. Ostapenko and Yuriy B. Ivanov

The Fiscal Policy of Bulgaria from the Standpoints of the Business Cycle and the Twin Deficits Hypothesis pp. 256-269

Ivan Todorov and Kalina Durova

Pandemics and Tax Innovations: What can we Learn from History? pp. 270-297

Alexander I. Pogorletskiy and Fritz Söllner

Volume 6, issue 2, 2020

Prospects and Problems of Realization of the VAT Neutrality Principle in Russia and China pp. 124-141

Olga M. Karpova, Igor Mayburov and Yong Fan

E-Commerce Taxation in Russia: Problems and Approaches pp. 125-143

Liudmila V. Polezharova and Aleksandra M. Krasnobaeva

Analytic Hierarchy Process in Czech Taxpayers’ Decision-Making Regarding their Tax Liability pp. 142-156

Michal Krajňák

Evaluation of Russian Economic Sectors’ Sensitivity to Tax Burden pp. 157-179

Evgeny V. Balatsky and Natalia A. Ekimova

Factors of Tax Evasion in Greece: Taxpayers’ Perspective pp. 180-195

Mihail Diakomihalis

Volume 6, issue 1, 2020

Why Did the Consolidated Tax Regime Cause Massive Losses in Tax Revenue in Russia? pp. 6-21

Natalya S. Kostrykina and Andrey Korytin

Impact of Value Added Tax on Macro-Economic Parameters of the Russian Economy pp. 22-35

Lyudmila P. Koroleva

Intersectoral Shadow Economic Linkages and their Impact on Tax Evasion pp. 36-53

Dmitry Yu. Fedotov and Ekaterina Nevzorova

Comparative Analysis of Alcohol Excise Taxation and State Alcohol Policies in Russia and Germany pp. 54-72

Elena V. Iadrennikova and Ralf A. Busse

Tax Revenues of Local Budgets in Unitary States: a Case Study of Japan pp. 73-89

Natalia Pokrovskaia and Andrey V. Belov

Volume 5, issue 3, 2019

Budget Tax Revenues and Losses from External Labor Migration in Russia pp. 190-203

Maria O. Kakaulina

Inconsistencies of small business fiscal stimulation in Ukraine pp. 204-219

Nataliia B. Yaroshevych, Svitlana V. Cherkasova and Tetyana V. Kalaitan

Modelling of Fiscal and Monetary Policy Interactions in the Republic of Belarus pp. 220-235

Irina A. Loukianova, Maria A. Shkliarova and Stanislav Yu. Vysotsky

Tax Buoyancy and Economic Growth: Empirical Evidence of Bulgaria pp. 236-248

Stoyan Tanchev and Ivan Todorov

Sector-Specific Characteristics of Tax Crime in Russia pp. 249-264

Anna P. Kireenko, Ekaterina Nevzorova and Dmitry Yu. Fedotov

Volume 5, issue 2, 2019

Challenges and Prospects of Taxation in the Digital Economy: Symposium “Theory and Practice of Tax Reforms” as a Case of Focused Discussion in the Post-Soviet Space pp. 96-106

Igor Mayburov

Tax Reforms in Ukraine and Georgia: Changing Priorities pp. 107-128

Givi Bedianashvili, Yuriy B. Ivanov and Tetiana V. Paientko

The Impact of Tax Reforms on the Behaviour of Economic Agents (Indirect Taxation in Russia and the USA) pp. 129-147

Evgeny V. Balatsky and Natalya A. Ekimova

Improving the Efficiency of Anti-Tax Base Erosion Regimes through Tax Modelling pp. 148-165

Liudmila V. Polezharova

The Impact of 2009 VAT Reform on Enterprise Investment and Employment – Empirical Analysis Based on Chinese Tax Survey Data pp. 166-176

Wang Dehua and Wu Han

Volume 5, issue 1, 2019

Evaluating scenarios of a personal income tax reform in Russia pp. 6-22

Evgeny V. Balatsky and Natalia A. Ekimova

Tax burden reduction and tax cuts in China’s vat reform pp. 23-41

Yong Fan, Haonan Li and Qinyao Zhu

Cluster analysis of Russian oil companies based on tax burden parameters pp. 42-56

Irina V. Filimonova, Irina V. Provornaya, Svetlana I. Shumilova and Ekaterina A. Zemnukhova

History of local taxation in Germany pp. 57-69

Horst Zimmermann

Fiscal policy and incentives for development of the Soviet planned economy in the industrialization period pp. 70-82

Svetlana K. Sodnomova and Yulia V. Leontyeva

Volume 4, issue 3, 2018

Pakistan: wither tax reforms — the case of large taxpayers’ unit, Islamabad pp. 202-222

Muhammad Ahmed

The reform of vertical arrangements of tax administrative agencies in China pp. 223-235

Ma Jun

Personal income taxation and income inequality in Asia-Pacific: a cross-country analysis pp. 236-249

Sergey A. Belozyorov and Olena Sokolovska

Research on tax risks in the development of the New Silk Road pp. 250-265

Ma Caichen and Shan Miao

Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus pp. 266-290

Anna P. Kireenko, Ekaterina Nevzorova, Alena F. Kireyeva, Alena S. Filippovich and Ekaterina S. Khoroshavina

Volume 4, issue 2, 2018

Tax incentives for bond-oriented individual investors: evidence from the Russian Federation pp. 108-124

Olga S. Belomyttseva, Larisa S. Grinkevich, Anastasiia M. Grinkevich, Samo Bobek and Polona Tominc

Determinants of tax incentives for investment activity of enterprises pp. 125-141

Viktor V. Ivanov, Nadezhda A. Lvova, Natalia Pokrovskaia and Svetlana V. Naumenkova

Analysis of and Improvements of Excise Taxation on Beer in Russia pp. 142-156

Elena V. Iadrennikova, Yulia V. Leontyeva and Igor Mayburov

An integral approach to evaluating the effectiveness of tax incentives pp. 157-173

Julia A. Steshenko and Anna V. Tikhonova

A return to progressive personal income tax in the Russian Federation: some estimations pp. 174-187

Lyudmila N. Lykova

Volume 4, issue 1, 2018

Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions pp. 6-26

Valentine Vishnevsky and Viktoriia Chekina

Tax expenditure as a problem in intergovernmental relations pp. 27-44

Stepan S. Bykov and Horst Zimmermann

Tax Revenues, public investments and economic growth rates: evidence from Russia pp. 45-56

Andrey V. Belov

Road traffic taxation in Germany: the present system, its problems and a proposal for reform pp. 57-72

Fritz Söllner

Tax reforms and elections in modern Russia pp. 73-94

Igor Mayburov and Anna P. Kireenko

Volume 3, issue 3, 2017

The Influence of Electronic Invoice on Tax Collection and Tax Reform in China pp. 158-169

Zhang Bin and Wang Shuhua

Customs Mediation in Foreign Trade: Scientific and Practical Aspects pp. 170-181

Evgeny P. Bondarenko and Fedor P. Tkachyk

Competition in Taxation and the Forms of its Implementation among the Subjects of the Russian Federation pp. 182-198

Marija A. Troyanskaya

World Experience and Russian Practice of the Pension System’s Revenue Formation: Mathematic Methods of Estimation pp. 199-215

Sergey A. Budko and Dmitry Yu. Fedotov

Tax Compliance and the Choice of an Optimum Strategy for the Economic Agents pp. 216-225

Vladimir A. Molodykh and Andrey A. Rubezhnoy

Volume 3, issue 2, 2017

Etymology of Some Terms in the Tax Sphere: a Variant of System Perspective pp. 78-91

Evgeny N. Evstigneev and Natalya G. Viktorova

Local-central intergovernmental fiscal relations of China pp. 92-102

Yang Zhiyong

Visual Representation of Laffer Curve Factoring in Implications of Capital Outflow pp. 103-114

Maria O. Kakaulina

Bibliometric Analisis of the Literature on Tax Evasion in Russia and Foreign Countries pp. 115-130

Ekaterina Nevzorova, Anna P. Kireenko and Roman A. Sklyarov

Taxation Awareness and its Impact on Financial Literacy pp. 131-148

Viktoria A. Koretskaya-Garmash

Volume 3, issue 1, 2017

The Role of Taxes in Russian National Security pp. 6-17

Dmitry Yu. Fedotov

An analysys of the assessment of taxable earnings in Germany pp. 18-28

Stephan Meyering and Matthias Groene

Tax policy in the contemporary world: peculiarities and prospects, implementation in Russia pp. 29-42

Alexander I. Pogorletskiy

Redistributive Effect of Taxes and Transfers: Evidence from China pp. 43-51

Liu Baihui

Tax policies and practices of money tax revival in Soviet Russia (1921–1924) and their relevance pp. 52-62

Valentina M. Pushkareva